Current through Register Vol. XLI, No. 24, June 14, 2024
Section 56-14-3 - Application and Certification Process3.1. Until the Director has received the list of approved innovative mine safety technologies and/or safety equipment from the Mine Safety Technology Task Force, no applications for the tax credit shall be accepted.3.2. Once the Director has received the list of approved innovative mine safety technologies and/or safety equipment from the Mine Safety Technology Task Force, the Director shall approve or amend the list in accordance with the requirements of W. Va. Code §11-13BB-4. The Director shall publish the approved or amended list in the State Register within 30 days.3.3. The application for tax credit shall be available at all regional offices of the Office of Miners' Health, Safety and Training and shall also be available on the website https://minesafety.wv.gov.3.4. The application requires the applicant to provide the following information: 3.4.1. Applicant's name, address and telephone number,3.4.2. Applicant's taxpayer identification number,3.4.3. Mine name and permit number,3.4.4. Description of the approved mine safety technology and/or safety equipment,3.4.5. A purchase order or other means of proof that the innovative mine safety technology and/or safety equipment is in use at the mine,3.4.6. Whether that mine safety technology and/or safety equipment is listed on the approved list published by the Director,3.4.7. The applicant's qualified investment in the mine safety technology and/or safety equipment and the amount of the allowable credit,3.4.8. The amount the applicant seeks to apply to the applicable tax years,3.4.9. If the entity seeking the tax credit is a corporation, the application shall list all officers of the corporation (as registered with the West Virginia Secretary of State) together with the last 4 digits of each officer's social security number and be signed by an officer of the corporation,3.4.10. If the entity seeking the tax credit is a limited liability company, the application shall list all members of the limited liability company (as registered with the West Virginia Secretary of State) together with the last 4 digits of each member's social security number and be signed by one of its members,3.4.11. If the entity seeking the tax credit is a sole proprietor (as registered with the West Virginia State Tax Department) together with the last 4 digits of the sole proprietor's social security number and the application shall be signed by the owner of said sole proprietorship,3.4.12. The signatures on the application shall be notarized.3.5. The applicant shall pay a $100.00 application fee at the time the application is submitted. Applications will not be processed if the application fee is not submitted with the application.3.6. Applicants who desire to submit an application for certification shall hand deliver an original and 1 copy of the completed application to the West Virginia Training and Conference Center, 431 Running Right Way, Julian, WV 25529, for time stamping. The copy shall be time stamped and returned to the person delivering the application as evidence of the date and time filed.3.7. Applicants who desire to submit an application for certification electronically shall email the application to the email address found on the Office of Miners' Health, Safety and Training's website and pay the application fee utilizing the E-pay system for online orders and payments found on the same website: https://minesafety.wv.gov.3.8. After the application is submitted, the Office of Miners' Health, Safety and Training shall complete a computer search to determine whether any entity, officer, member or sole proprietor listed on the application owes delinquent assessments. If there are delinquent assessments owed to the Office of Miners' Health, Safety and Training, the application shall be refused and the application and the application fee shall be returned to the applicant by regular mail. If the applicant pays the delinquent assessments and returns the application with the application fee, the application will be considered a new application and processed accordingly.3.9. All incomplete applications and application fees shall be returned to the applicant by first class United States mail.3.10. All completed applications shall be processed, and the tax credit allocated based upon the order in which it was received.3.11. A Letter of Certification shall be sent by first class United States mail to each eligible applicant showing the amount of the allocated tax credit.3.12. When the $2,000,000 of authorized tax credit is exhausted, the remaining eligible applicants shall be sent a letter by first class United States mail informing them that the authorized tax credit amount has been exhausted.